12/27/2021 Assessment Community Weekly

Happy New Year!

Our last blast of the year includes a special announcement:

Local governments now have the option to forego 467 and 459-c renewals for 2022

Last night, Governor Hochul issued Executive Order No. 11.1, which makes it possible for senior citizens and persons with disabilities to have their 2022 property tax exemptions renewed without filing renewal applications, as requested by the New York State Assessors Association.

This measure is optional for assessing units, unlike Chapter 381 of the Laws of 2020 (see our write-up in the January 4 edition), which made the waiver of the renewal requirement mandatory for 2021 assessment rolls. The option granted under the executive order rests solely with assessing units. If the governing body of an assessing unit adopts a resolution pursuant to this Executive Order eliminating the renewal requirement for these two exemptions on the 2022 assessment roll, the resolution will eliminate the renewal requirement for purposes of all jurisdictions that levy taxes on the 2022 assessment roll of that assessing unit.

Example: A town is an assessing unit, and county, village and school district taxes are levied on the town’s assessment roll. They all offer the 459-c and 467 exemption. If the town opts in, the 459-c and 467 exemptions may be renewed on the town’s 2022 assessment roll without a renewal application for county, town, village and school district purposes.

Governor Hochul said, "The thousands of low-income seniors and individuals with disabilities who rely on property tax exemptions should not have to risk their health and safety to remain in their homes. With this Order, I am allowing local governments to take common sense action to protect seniors from COVID-19, provide tax relief to those who need it most, and prevent vulnerable New Yorkers from losing their homes this winter."

New Judicial case

We've added Matter of Boening v Nassau County Dept. of Assessment to New Judicial cases.